A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

Punishment of the crime

No credit card merchant may make a transaction by credit cards in the name of another credit card merchant.

Nevertheless, from February 25, 2010 to September 30, 2013, the Defendant: (a) opened a business operator and opened a credit card merchant in the name of Seo-gu, Daejeon with the intent to reduce taxes, such as value-added tax, while operating a restaurant; (b) made a disguised credit card merchant under the name of the above landing point after completing the business registration of the above landing point in Seo-gu, Seo-gu, Daejeon; and (c) installed a credit card settlement terminal in the above landing point in the above restaurant; and (d) found the above restaurant from April 26, 2011 to September 30, 2013 by having the credit card merchant receive from customers and settling the total amount of 6,709 meal payments by paying 81,1750,000 won using the above settlement terminal in the name of other credit card merchants.

Summary of Evidence

1. Statement of the defendant in the first trial record;

1. A protocol concerning the interrogation of suspects of E;

1. A written accusation;

1. Application of Acts and subordinate statutes on credit card settlement amount by period;

1. Article 70 (2) 3 of the Specialized Credit Finance Business Act and Article 19 (4) 3 of the Specialized Credit Finance Business Act concerning facts constituting an offense;

1. Article 62 (1) of the Criminal Act suspended execution (the circumstances favorable to the defendant, such as the absence of the same criminal history, the confession of the crime in this case and reflects the depth of mistake, and the fact that the defendant has paid a significant portion of the amount of taxes evaded in the above violation);